ACCOUNTS - Final Accounts preparation

Company Registration Number: 11267142

ROTARY PARKING SYSTEMS LIMITED

AUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

ROTARY PARKING SYSTEMS LIMITED

REGISTERED NUMBER: 11267142

STATEMENT OF FINANCIAL POSITION

AS AT 31 MARCH 2026

		2026		2025
Note		£		£

Fixed assets
Tangible assets	4		31,805		42,501
			31,805		42,501
Current assets
Cash at bank and in hand		27,783		27,849
		27,783		27,849
Creditors: amounts falling due within one year	5	(57,167)		(89,359)
Net current liabilities			(29,384)		(61,510)
Total assets less current liabilities			2,421		(19,009)

Net assets/(liabilities)			2,421		(19,009)

Capital and reserves
Called up share capital	6	100	100
Profit and loss account	7	2,321	(19,109)
		2,421	(19,009)

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

P W Cockton

Director

Date: 18 September 2026

The notes on pages 2 to 4 form part of these financial statements.

Page 1

ROTARY PARKING SYSTEMS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

1.	General information

Rotary Parking Systems Limited is a private company limited by shares incorporated in England and Wales. The registration number is 11267142 and registered address is Aylesbury Honda, Gatehouse Road, Aylesbury, Buckinghamshire, United Kingdom, HP19 8ED.
The principal activity of the Company in the period under review was that of the provisions of car parking facilities.
These financial statements have been prepared in pounds sterling, rounded to the nearest pound, as this is the currency of the primary economic environment in which the Company operates.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Going concern

At the reporting date the Company had net assets amounting to £2,421 (2025: £19,009 net liabilities ) which is attributable to amounts due to a group undertaking totalling £32,192 (2025: £64,384). The group undertaking has pledged its continuing support to the Company for the foreseeable future and, as such, the directors consider it appropriate for the financial statements to be prepared on the going concern basis.

2.3

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, methods listed below.

Depreciation is provided on the following basis:

Plant and machinery

Straight line over 10 years

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

Employees

The Company has no employees other than the directors, who did not receive any remuneration (2025: £NIL).

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ROTARY PARKING SYSTEMS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

4.	Tangible fixed assets

		Plant and machinery
		£
	Cost or valuation
	At 1 April 2025	106,969
	At 31 March 2026	106,969
	Depreciation
	At 1 April 2025	64,468
	Charge for the year on owned assets	10,696
	At 31 March 2026	75,164
	Net book value
	At 31 March 2026	31,805
	At 31 March 2025	42,501

5.	Creditors: Amounts falling due within one year
		2026	2025
		£	£

Amounts owed to group undertakings	32,192	64,384
Other creditors	24,975	24,975
	57,167	89,359

6.	Share capital
		2026	2025
		£	£

Allotted, called up and fully paid

100 (2025 - 100) Ordinary shares of £1.00 each	100	100

Reserves

Profit and loss account

This reserve comprises of accumulated, distributable profits and losses.

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ROTARY PARKING SYSTEMS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

8.	Related party transactions
	As at the balance sheet date Rotary Parking Systems Limited owed £13,461 (2025: £26,922) to a company under common control. As at the balance sheet date Rotary Parking Systems Limited owed £18,731 (2025: £37,462) to its ultimate parent company.

9.	Controlling party

The Company’s ultimate parent undertaking at the balance sheet date was B.W. Aylesbury (Holdings) Limited, a company incorporated in England and Wales, who owns 75% of the issued share capital of the company.
It is the opinion of the directors that there is no ultimate controlling party.

10.	Auditors' information

The auditors' report on the financial statements for the year ended 31 March 2026 was unqualified.

The audit report was signed on 18 September 2026 by Martin Johnston (Senior Statutory Auditor) on behalf of Armstrong Watson Audit Limited.

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